Data/hora: 09/06/2024 03:36:40

Provedor de dados: 	Research in Agricultural & Applied Economics (AgEcon Searh)	
País: 	United States	
Título: 	FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986	
Autores: 	LeBlanc,   Michael; Hrubovcak,   James; Durst,   Ron L.; Conway,   Roger K.	
Data: 	2003-12-19	
Ano: 	1992	
Palavras-chave: 	Agricultural Finance; Farm Management.	
Resumo: 	The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in agriculture. A stochastic coefficients econometric methodology is used to estimate an investment function which is then used to simulate the effects of tax reform. Estimates indicated that relative to prior law, the Tax Reform Act will reduce the capital stock of farm machinery and equipment by nearly $4 billion.	
Tipo: 	Journal Article	
Idioma: 	Inglês	
Identificador: 	11527

http://purl.umn.edu/30743	
Editor: 	AgEcon Search	
Relação: 	Journal of Agricultural and Resource Economics&gt;Volume 17, Number 01, July 1992	
Formato: 	14

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